HM Revenue and Customs (HMRC) has updated its official guidance to confirm the new Child Benefit and Guardian's Allowance payment rates that will take effect next April. The higher amounts will apply to families across Scotland, England, Wales and Northern Ireland from April 12, 2027.
The updated guidance, published on November 10, confirms that Child Benefit payments for an eldest or only child will increase from £27.05 to £28.00 per week, while the amount for each additional child will rise from £17.90 to £18.55. Guardian's Allowance will also increase from £22.95 to £23.75 per week.
Annual review and new rates
The increases were originally announced by Chief Secretary to the Treasury Emma Reynolds following the annual review of payments on October 28. All three rates will rise by 3.5 per cent, in line with the Consumer Prices Index (CPI) inflation rate for September 2026.
The new Child Benefit rates mean families with one child could receive £1,456 over 52 weeks, while those with two children could receive £2,420.60. Families with three children could receive £3,385.20 over the same period, before any High Income Child Benefit Charge.
The latest HMRC guidance on GOV.UK includes the payment rates for the 2027/28 financial year, alongside the current and previous amounts.
Payment details for families
For an eldest or only child, the weekly rate will be £28.00 (up from £27.05), every four weeks £112.00 (up from £108.20), and over 52 weeks £1,456.00. For each additional child, the weekly rate will be £18.55 (up from £17.90), every four weeks £74.20 (up from £71.60), and over 52 weeks £964.60.
These annual amounts illustrate 52 weeks at the higher rates rather than the exact amount payable during the 2027/28 tax year, which begins on April 6.
Guardian's Allowance is a separate payment for people bringing up a child whose parents have died, although some circumstances involving a surviving parent can also qualify. The allowance is paid on top of Child Benefit and is tax-free.
Guardian's Allowance and eligibility
The new Guardian's Allowance rates will be £23.75 weekly (up from £22.95), £95.00 every four weeks (up from £91.80), and £1,235.00 over 52 weeks. Guardian's Allowance is not affected by the High Income Child Benefit Charge and does not count as income for Universal Credit.
Child Benefit is normally available to someone responsible for a child under 16. Payments can continue until a young person turns 20 if they remain in approved education or training. Only one person can receive Child Benefit for each child, and there is no limit on the number of children for whom a family can claim. Payments are usually made every four weeks, although some claimants, including single parents, can receive weekly payments.
High Income Child Benefit Charge
Parents should also be aware of the High Income Child Benefit Charge, which can reduce or remove the financial benefit of receiving Child Benefit payments. Under HMRC's current rules, the charge applies when either parent or their partner has adjusted net income above £60,000 a year.
Families must repay one per cent of their Child Benefit for every £200 of adjusted net income above £60,000. At £80,000 or more, the charge is equal to the full amount received. The calculation is based on individual income rather than combined household earnings.
People affected can choose to receive Child Benefit and pay the charge through PAYE or Self Assessment, where eligible, or opt out of receiving payments. However, claiming Child Benefit while opting out of payments can still protect National Insurance credits towards the State Pension and ensure a child receives their National Insurance number automatically.
Families can check their eligibility and make a new Child Benefit claim on GOV.UK.
